M/S.Professional Staff v. Union Of India

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 22.04.2024 CORAM :

THE HON'BLE MR.SANJAY V.GANGAPURWALA, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE J.SATHYA NARAYANA PRASAD M/s. Professional Staff Leasing Services Pvt Ltd. New No.146, habibullah Road T.Nagar Chennai 600 017.

..

Petitioner Vs.

1. Union of India Ministry of Finance Rep. by its Secretary South Block, New Delhi 110 001.

2. Central Board of Excise and Customs South Block, New Delhi 110 001.

3. The Commissioner of Service Tax Service Tax Commissionerate MHU Complex, No.692, Anna Salai Nandanam, Chennai 600 035.

..

Respondents Prayer: Petition filed under Article 226 of the Constitution of India seeking a writ of Declaration declaring the impugned circular vide TRU's Letter F.No.B1/6/2005-TRU dated 27.7.2005 issued by the first

respondent as ultra vires Sections 65(68) and 67 of the Finance Act, 2005, Articles 14, 19(1)(g) and 265 of the Constitution of India insofar as the petitioner is concerned.

For the Petitioner : Mrs.Radhika Chandra Sekhar For the Respondents : Mr.A.P.Srinivas Senior Standing Counsel

ORDER

(Made by the Hon'ble Chief Justice) Learned counsel for the petitioner, on instructions, seeks leave to withdraw the writ petition.

2. In view of the above, the writ petition stands dismissed as withdrawn. There shall be no order as to costs. Consequently, W.P.M.P.No.8456 of 2006 is also dismissed.

(S.V.G., CJ.) (J.S.N.P., J.) 22.04.2024 Index :

Yes/No :

Yes/No kpl

To

1. The Secretary Ministry of Finance South Block, New Delhi 110 001.

2. Central Board of Excise and Customs South Block, New Delhi 110 001.

3. The Commissioner of Service Tax Service Tax Commissionerate MHU Complex, No.692, Anna Salai Nandanam, Chennai 600 035.

THE HON'BLE CHIEF JUSTICE AND J.SATHYA NARAYANA PRASAD, J (kpl) 22.04.2024